基于增值視角的內(nèi)部審計功能拓展研究
發(fā)布時間：2018-09-01 19:13
【摘要】：隨著經(jīng)濟發(fā)展的全球化和信息技術(shù)的高速發(fā)展，委托人對受托經(jīng)濟責任的要求逐漸提高，管理者也開始采取多元化經(jīng)營、業(yè)務流程再造以及企業(yè)風險管理等一系列措施來實現(xiàn)組織價值最大化。可見，內(nèi)部審計所處的宏觀環(huán)境與微觀環(huán)境都發(fā)生了大幅度改變，因而內(nèi)部審計也必須做出相應的調(diào)整，積極進行自我反思、自我發(fā)展與自我完善，主要表現(xiàn)為審計目標的改進，審計理念的轉(zhuǎn)變，審計范圍的增加，審計功能的拓展等等。同時，IIA在內(nèi)部審計的定義中也明確提出：現(xiàn)代內(nèi)部審計要以增加組織價值與提高組織效率為目標，可以通過評價和改進風險管理、內(nèi)部控制和公司治理的實施效果，幫助組織實現(xiàn)其目標。因此，我們可以看出內(nèi)部審計的目標已經(jīng)從最早的“防弊興利”提升為“增加組織價值與提高組織效率”，而要達成這一目標，內(nèi)部審計原有的監(jiān)督、評價與控制功能已經(jīng)遠遠不能完全滿足其要求，內(nèi)部審計的功能亟需得到拓展。基于此，本文對內(nèi)部審計功能拓展相關(guān)問題進行研究，不僅可以完善內(nèi)部審計相關(guān)理論，還可以提高內(nèi)部審計效率，改善內(nèi)部審計效果，實現(xiàn)組織增值目標，具有極其重要的理論意義與實踐意義。 在研究方法上，本文主要運用規(guī)范性研究方法，結(jié)合數(shù)據(jù)與圖表進行輔助說明。在研究思路上，本文以增值作為指導思想貫穿全文始終，首先，通過現(xiàn)狀分析與動因分析，得出內(nèi)部審計功能拓展具有必要性的結(jié)論；接著，找出了目前影響我國內(nèi)部審計功能拓展的六項制約因素，，并逐一提出了解除制約的方法，這樣，內(nèi)部審計功能拓展便具備了實現(xiàn)條件；然后，分析了內(nèi)部審計功能拓展的實現(xiàn)途徑，筆者認為，內(nèi)部審計可以在公司治理、內(nèi)部控制以及風險管理三個領域?qū)崿F(xiàn)其功能拓展，并分別介紹了實現(xiàn)功能拓展的方式；最后，得出本文的結(jié)論：為了更好地實現(xiàn)企業(yè)的增值目標，對內(nèi)部審計功能進行拓展是有必要的，而且也是可以實現(xiàn)的。
[Abstract]:With the globalization of economic development and the rapid development of information technology, the client's demand for entrusted economic responsibility has gradually increased, and managers have also begun to adopt diversified management. Business process reengineering and enterprise risk management are a series of measures to maximize organizational value. It can be seen that the macro-environment and micro-environment of internal audit have been greatly changed. Therefore, internal audit must also make corresponding adjustments, actively carry out self-reflection, self-development and self-improvement. It mainly shows the improvement of audit objective, the change of audit idea, the increase of audit scope, the expansion of audit function and so on. At the same time, in the definition of internal audit, IIA clearly points out that modern internal audit should aim at increasing organizational value and improving organizational efficiency by evaluating and improving the implementation effect of risk management, internal control and corporate governance. Help the organization achieve its goals. Therefore, we can see that the goal of internal audit has been raised from the earliest "to increase the value of the organization and improve the efficiency of the organization", and to achieve this goal, the internal audit of the original oversight, The function of evaluation and control is far from being able to meet its requirements, and the function of internal audit needs to be expanded. Based on this, this paper studies on the internal audit function expansion, which can not only improve the theory of internal audit, but also improve the efficiency of internal audit, improve the effect of internal audit, and achieve the goal of organizational value added. It is of great theoretical and practical significance. In the research method, this article mainly uses the normative research method, unifies the data and the chart carries on the auxiliary explanation. In the research ideas, this paper takes the value-added as the guiding ideology throughout the whole text. First, through the current situation analysis and motivation analysis, the paper draws the conclusion that it is necessary to expand the internal audit function. This paper finds out the six restrictive factors that affect the expansion of internal audit function in our country, and puts forward the method of lifting the restriction one by one. In this way, the expansion of internal audit function has the conditions to be realized. This paper analyzes the ways to realize the function expansion of internal audit. The author thinks that the internal audit can realize the function expansion in the three fields of corporate governance, internal control and risk management, and introduces the ways to realize the function expansion respectively. The conclusion of this paper is that it is necessary and feasible to expand the function of internal audit in order to realize the goal of adding value better.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.45
本文編號：2218094
[Abstract]:With the globalization of economic development and the rapid development of information technology, the client's demand for entrusted economic responsibility has gradually increased, and managers have also begun to adopt diversified management. Business process reengineering and enterprise risk management are a series of measures to maximize organizational value. It can be seen that the macro-environment and micro-environment of internal audit have been greatly changed. Therefore, internal audit must also make corresponding adjustments, actively carry out self-reflection, self-development and self-improvement. It mainly shows the improvement of audit objective, the change of audit idea, the increase of audit scope, the expansion of audit function and so on. At the same time, in the definition of internal audit, IIA clearly points out that modern internal audit should aim at increasing organizational value and improving organizational efficiency by evaluating and improving the implementation effect of risk management, internal control and corporate governance. Help the organization achieve its goals. Therefore, we can see that the goal of internal audit has been raised from the earliest "to increase the value of the organization and improve the efficiency of the organization", and to achieve this goal, the internal audit of the original oversight, The function of evaluation and control is far from being able to meet its requirements, and the function of internal audit needs to be expanded. Based on this, this paper studies on the internal audit function expansion, which can not only improve the theory of internal audit, but also improve the efficiency of internal audit, improve the effect of internal audit, and achieve the goal of organizational value added. It is of great theoretical and practical significance. In the research method, this article mainly uses the normative research method, unifies the data and the chart carries on the auxiliary explanation. In the research ideas, this paper takes the value-added as the guiding ideology throughout the whole text. First, through the current situation analysis and motivation analysis, the paper draws the conclusion that it is necessary to expand the internal audit function. This paper finds out the six restrictive factors that affect the expansion of internal audit function in our country, and puts forward the method of lifting the restriction one by one. In this way, the expansion of internal audit function has the conditions to be realized. This paper analyzes the ways to realize the function expansion of internal audit. The author thinks that the internal audit can realize the function expansion in the three fields of corporate governance, internal control and risk management, and introduces the ways to realize the function expansion respectively. The conclusion of this paper is that it is necessary and feasible to expand the function of internal audit in order to realize the goal of adding value better.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.45
【參考文獻】
相關(guān)期刊論文 前10條
1 陳蕾;李愛華;;內(nèi)部審計的歷史演進思考[J];財會月刊;2006年12期
2 李海東;企業(yè)集團內(nèi)部審計功能的定位研究[J];財貿(mào)研究;2000年02期
3 劉小華;;內(nèi)部審計的功能分析[J];消費導刊;2008年11期
4 柯善華;;淺議內(nèi)部審計如何為企業(yè)提供增值服務[J];當代經(jīng)理人;2006年04期
5 張連蓮;傅建設;;風險管理下的內(nèi)部審計職能拓展[J];合作經(jīng)濟與科技;2008年23期
6 呂宏靈;;內(nèi)部審計增值功效實現(xiàn)途徑[J];合作經(jīng)濟與科技;2009年10期
7 盤艷;;基于內(nèi)部審計的定位分析與職能拓展對策[J];經(jīng)濟研究導刊;2009年05期
8 黃瓊;;企業(yè)內(nèi)部審計職能的界定——基于供給需求理論的分析[J];會計之友(下旬刊);2008年07期
9 趙麗芳;;現(xiàn)代內(nèi)部審計功能拓展與內(nèi)部控制評價[J];會計之友;2011年20期
10 張文秀;王芳;;現(xiàn)代內(nèi)部審計職能發(fā)展研究[J];財會研究;2010年20期
相關(guān)會議論文 前2條
1 肖春虎;;風險導向?qū)徲嬙谄髽I(yè)風險管理中的應用[A];全國內(nèi)部審計理論研討優(yōu)秀論文集三等獎論文匯編[C];2011年
2 薛清艷;;內(nèi)部控制審計的實施探討[A];中國會計學會審計專業(yè)委員會2010年學術(shù)年會論文集[C];2010年
相關(guān)碩士學位論文 前4條
1 劉春花;增值型內(nèi)部審計研究[D];福州大學;2004年
2 王蕾;增值型內(nèi)部審計在我國的發(fā)展[D];首都經(jīng)濟貿(mào)易大學;2007年
3 畢旭云;內(nèi)部審計職能拓展問題研究[D];首都經(jīng)濟貿(mào)易大學;2010年
4 房燕;增值型內(nèi)部審計研究[D];山東經(jīng)濟學院;2010年
本文編號：2218094
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/2218094.html
最近更新
教材專著
